Portugal
3.7/10
186th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: U.S. Virgin Islands, ahead by 0.7 FiScore point.
3.7/10
186th of 217
4.4/10
150th of 217
| Tax | Portugal | U.S. Virgin Islands | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 19% | 21% to 23.1% | −4.1 points |
| Personal income tax top bracket | 14.5% to 48% | 10% to 37% | +11.0 points |
| VAT standard rate | 23% | 20% | +3.0 points |
Portugal
| General regime 18% in 2027, 17% in 2028 | 19% |
| SMEs: first €50,000 of profit | 15% |
U.S. Virgin Islands
n/a